Changing reporting period to align with companies act 2013

Dear All,

One of my client (a private limited company) use to close its books of accounts on 30 September every year and did it same in 30 September 2014. on GM dated 31 December 2014 they have reappointed us auditors. Now the company want to close its books for six months ended 31 March 2015 to align itself with the requirements of companies act 2013.

Kindly let me know the requirements under the companies act 2013, it had to follow (with relevant reference to the sections) to chnage its reporting period.

Warm regards

Ganesh Agarwal